The following data for November have been provided by Hunn Corporation, a producer of precision drills for oil exploration:
Required:Compute the variable overhead rate variances for indirect labor and for power for November. Indicate whether each of the variances is favorable (F) or unfavorable (U).

Indirect Labor

Wages paid to employees who are not directly involved in production but support the process, such as maintenance and supervisory staff.

Variable Overhead

Costs of production that fluctuate with changes in production volume, such as utilities or raw materials, not directly tied to labor or capital.

Precision Drills

High-accuracy tools used for making holes in various materials with exact measurements.